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Corporate restructuring through Compromises, arrangements and amalgamations is provided under the Companies Act 2013[1]. In this article we shall discuss v...
The Secretarial Standard-2 (SS-2) on General Meetings has been revised and which is issued by the Council of the ICSI and approved by the Central Governmen...
Section 2(34) the Companies Act, 2013 defines the term “director”. A director means any individual who is appointed as the director of the Company by i...
An audit means an examination of the financial reports which include a balance sheet, statement of changes in equity, income statements, cash flow statemen...
Input Tax Credit on Job Work sector is the significant sector in the Indian Economy. It includes outsourced activities which may or may not convert into ma...
An audit is an independent and systematic process for examination of accounts, books and statutory records of a company or an organization for as...
As per Section 54 of the Companies Act, 2013[1], a company issue Sweat equity shares to its directors or Employees at a discount or for a consideration, o...
An individual can take benefit of an income Tax Refund once his tax liability is below actual taxes which he has paid. This happens when the advance tax, s...
A Non-Banking Financial Company (NBFC) is a financial organization registered under the Compani...
Payment aggregators are playing a crucial role in India's digital economy. From small shops to...
India today has set an ambitious goal to become a $5 trillion economy by 2027-28. Although a st...
The Securities and Exchange Board of India (SEBI) works for the proper regulation of the stock...
The Money lending business refers to the act of lending money. It is mandatory to get a license...
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